(viii) Identify appropriate key performance indicators for the performance management of external audit services

For performance audits, provisions of the 2011 Standards guide any performance audit starting after December 15, 2011.

Comment by the Administration. The Office of Audit and Performance Review has incorporated procedures in its country office audit guide to ensure that audit clauses are included in all project agreements.

Activation of the full audit trail would result in severe degradation of system performance.

At the operational level, the Office of Audit and Performance Review has already started adopting a preliminary risk based audit planning methodology with the purpose of improving the country office audit coverage (para.

OIOS generally includes a review of partners' activities (financial and performance) in the audit scope.

Comment by the Administration. The audits of Treasury and the relevant specialist areas have been included in the 2005 audit plan of the Internal Audit Section of the Office of Audit and Performance Reviews.

Also, the Office of Audit and Performance Review has been reviewing its audit planning methodology with a view to adopting a more formal risk based approach.

Oversight entails a wide spectrum of activities including, inter alia, internal audit, evaluation, inspection, monitoring and performance management.

Comment by the Administration. Activation of the full audit trail will result in severe degradation of system performance.

The Office of Audit and Performance Review will continue to expedite the filling of vacancies in the Office (para. 419), align resource levels according to audit risk assessments (para. 423) and plan and implement the audit of headquarters offices (para.

Comment by the Administration. Activation of the full audit trail will result in a severe degradation of system performance.

The Director of the Office of Audit and Performance Review has been made directly responsible for ensuring that this is done, thus strengthening the review of audit reports on nationally executed expenditure.

429), including audit coverage of the Treasury Division (para. In addition, the Office of Audit and Performance Review will leverage the newly implemented software AutoAudit and the use of a revised template of audit reports to closely monitor the timely issuance of audit reports within the standard time frame of three months (para.

Comment by the Administration. The Office of Audit and Performance Review is discussing with the developer upgrading of the comprehensive audit recommendation database system to extend it to country offices and project staff.

Compliance by country offices with national execution and non governmental organization audit requirements is reflected in the annual performance evaluation of UNFPA Representatives.

Comment by the Administration. The Office of Audit and Performance Review of UNDP continues to follow up this matter to ensure that, for every project, either an audit is arranged or satisfactory reasons are provided for its exclusion.

It is also devising programmes to build capacity of developing countries' audit institutions to engage civil society in auditing performance related to service delivery.

As clarified with the Board, 2005 was the first year that the Office of Audit and Performance Review implemented the new requirement for auditors of nationally executed expenditure to provide quantitative assessment of the financial impact of audit opinions.

The financial statements, which are included in the Interim Report of the External Auditor, Financial Performance Report and Programme Performance Report for the Biennium 2004 2005, have not been audited and no audit opinion is expressed thereon.

The corporate structure will comprise the executive office, audit, a strategic analysis unit and a product service performance unit responsible for assessment and quality control.

Comment by the Administration. An independent company commissioned by the Office of Audit and Performance Review has been reviewing controls and risks following the implementation of Atlas.

Also requests the Secretary General, in the context of the next performance report, to report any savings or efficiencies resulting from the military operational audit of June 2005

Compliance by country offices with nationally executed expenditure and the audit requirements of non governmental organizations has also been reflected in the annual performance evaluation of UNFPA representatives.

However, the Board recognizes the concerns expressed regarding the impact on system performance and will therefore follow up this matter during its next audit of UNDP, UNFPA and UNOPS.

The Deputy Executive Director noted that UNICEF intentionally set itself very demanding performance standards and that its audit function was fully transparent to the United Nations Board of Auditors.

Limited resources prevented the Office from undertaking horizontal performance audits, such as an audit of the activities of the United Nations system on HIV AIDS and the advancement of women.

Audit Recommendations

Internal audit

Audit opinion

Audit process

Internal audit

Audit opinion

External audit

Internal audit

Audit costs

These structures may include committees or groups to which the board has assigned duties regarding the oversight of executive remuneration, audit matters, appointments to the board, and the evaluation of management performance.

Comment by the Administration. The audits of headquarter units have been postponed in 2004 and were included in the strategy and workplan of the Office of Audit and Performance Review for 2005.

Internal audit is conducted by a dedicated UNHCR Audit Service, which forms part of Internal Audit Division II that is headquartered at Geneva.

The UNHCR Audit Service, in close cooperation with the UNHCR Audit Coordinator in the Controller's Office, vigorously follows up on outstanding audit recommendations.

We believe that our audit provides a reasonable basis for the audit opinion.

The Audit Services Branch will update the checklist for the 2005 audit exercise.

Audit the Fed?

Internal audit ratings

Audit services 10.0